Section 35E Central Excises and Salt Act, 1944

Section 35E Central Excises and Salt Act, 1944 — the law in short

What the courts have decided on section 35E Central Excises and Salt Act, 1944, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Union of India v Kamlakshi Finance Corporation Ltd Supreme CourtHelps taxpayer
  The Assessing Officer says he will not follow the appellate order in my own case because the department has appealed against it. Can he do that?
  No. The Supreme Court held that revenue officers deciding quasi-judicial issues are bound by the decisions of the appellate authorities above them, and that the principles of judicial discipline require those orders to be followed unreservedly. That an appellate order is not acceptable to the department - a phrase the Court called objectionable in itself - and is under appeal is no ground for not following it, unless its operation has been suspended by a competent court. If the officer thinks the appellate order is wrong, his remedy is to have the department take the matter up, not to disregard it.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.